This Regulation, based on the provisions of paragraph 162 (5) of the Water Act, establishes the list of data to be presented in the fertilisation plan and the procedure for maintaining the fertilisation plan, in order to prevent over-fertilisation and the pollution of the aquatic environment. The Regulation concerns requirements for preparing the fertilisation plan, and the procedure for its drawing up and maintenance. The Regulation defines the following data to be included in the plan: cultivated crop; planned harvesting; type and amount of fertilisers used; the content of plant-absorbed nitrogen in the fertiliser; the additional amounts of nitrogen absorbed by plants, in case of wheat produced for food consumption.